Performance Budgeting: Applying Condition, Difficult Position And Countermeasures

Performance budgeting is one of the budget management modes which has been carried out in developed country widely. China is taking active measures to promote performance budgeting at present. This article aims at applying condition required and existing difficulties in pushing performance budget reform , bases on six countermeasures such as legal support system,system support system,technique support system,the government accounting system based on the accrual,the creation of favourable performance culture atmosphere,and budget supervision and accountability mechanism,etc. This paper try to elaborate the performance budget reform at home and abroad of clear and realistic track coordinates,analysis and contrast performance budget management reform in China,put forward some suggestions to deal with the dilemma countermeasures,in order to offer target mode and path selection and push forward budget management system reform constantly in our country.